Manufacture of cement (PKD 23.51.Z)
This subclass includes:
- the manufacture of cement clinker and hydraulic cements, including Portland cement, aluminous cement, slag cement and anhydrite cement and similar hydraulic cements, whether coloured or not, or in the form of clinker.
This subclass excludes:
- the manufacture of refractory mortars, concretes and the like, classified in 23.20.Z,
- the manufacture of prefabricated concrete and dry concrete and mortar, classified in 23.63.Z, 23.64.Z,
- the manufacture of cement products, classified in 23.65.Z, 23.66.Z,
- the manufacture of dental cement, classified in 32.50.A.
Industry statistics (2025)
Number of companies
Companies
2,399
Companies (primary PKD)
104
Companies with financials
30
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.72.1%75
- JDG7.7%8
- S.A.7.7%8
- Sp. j.6.7%7
- Sp. k.1.9%2
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | USD 725.82m | USD 138.62m | |
| 2 | S.A. | USD 604.97m | USD 172.73m | |
| 3 | sp. z o.o. | USD 533.59m | USD 30.78m | |
| 4 | S.A. | USD 407.29m | USD 120.45m | |
| 5 | S.A. | USD 274.04m | USD 44.18m | |
| 6 | sp. z o.o. | USD 211.84m | USD 44.19m | |
| 7 | S.A. | USD 80.25m | USD 2.56m | |
| 8 | sp. z o.o. | USD 72.36m | USD 8.71m | |
| 9 | sp. z o.o. | USD 34.03m | USD 454.45k | |
| 10 | sp. j. | USD 26.41m | USD 991.41k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 34.03m | +31.7% y/y | |
| 2 | sp. z o.o. | USD 72.36m | +13.4% y/y | |
| 3 | S.A. | USD 725.82m | +11.8% y/y | |
| 4 | sp. z o.o. | USD 211.84m | +9.3% y/y | |
| 5 | sp. z o.o. | USD 533.59m | +1.1% y/y | |
| 6 | S.A. | USD 604.97m | -2.9% y/y | |
| 7 | S.A. | USD 407.29m | -4.0% y/y | |
| 8 | S.A. | USD 274.04m | -7.1% y/y | |
| 9 | sp. j. | USD 26.41m | -9.3% y/y | |
| 10 | S.A. | USD 80.25m | -12.9% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 23
FAQ
The primary industry for 104 companies is manufacture of cement. 30 entities have filed financial statements.
So far in 2026, 0 new companies with PKD 23.51.Z have been registered. In all of 2025, there were 2 such companies.
So far in 2026, 1 company with PKD 23.51.Z have been deregistered.
In 2025, the median revenue for PKD 23.51.Z was USD 23.59m and the mean revenue was USD 152.26m, based on 20 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 1.27m, an improvement on 2024 (USD 794.00k). Among all 674 industries in Poland, PKD 23.51.Z ranks 1st, putting it in the top <1%.
The most common legal form for PKD 23.51.Z is sp. z o.o., used by 75 companies in this industry (72.1% of the total). In second place is a sole proprietorship (8 companies, 7.7%), and in third place – S.A. (8 companies, 7.7%).




